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An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision)

Sponsor

Gord Johns  NDP

Introduced as a private member’s bill. (These don’t often become law.)

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of June 17, 2025

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Summary

This is from the published bill.

This enactment amends the Income Tax Act to add a deeming provision in relation to the credit for mental or physical impairment set out in section 118.3.
It also amends the Canada Pension Plan to add a deeming provision in relation to disability pensions and benefits.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-211s:

C-211 (2021) An Act to amend the Canada Labour Code (bereavement leave)
C-211 (2020) An Act to amend the Criminal Code (assaults against health care professionals and first responders)
C-211 (2020) An Act to amend the Criminal Code (assaults against health care professionals and first responders)
C-211 (2016) Law Federal Framework on Post-Traumatic Stress Disorder Act

Income Tax ActRoutine Proceedings

June 17th, 2025 / 10:05 a.m.

NDP

Gord Johns NDP Courtenay—Alberni, BC

moved for leave to introduce Bill C-211, An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision).

Mr. Speaker, I am honoured to rise today to introduce an act to amend the Income Tax Act and the Canada pension plan, deeming provision. The goal of this bill is to make it easier for people with disabilities to obtain the benefits they are entitled to and to reduce the paperwork load on health care workers.

People with disabilities often need to complete separate applications to access the disability tax credit, disability benefits and the disability pension plan at the provincial and federal levels. This process can be onerous for applicants, caregivers and health care providers, as they are required to prove the same impairment again and again. This bill would streamline the process so that when someone has a disability recognized in their home province or territory, it is automatically recognized federally as well. Each disability tax credit form takes up to one hour to complete, and in 2022, over 400,000 disability tax credit forms were processed, which amounts to over one million lost patient visits.

I would like to thank my colleague, the former member for Victoria, Laurel Collins, for introducing this bill in the last Parliament. I would also like to thank the member for Winnipeg Centre for seconding this bill and for her ongoing advocacy for people with disabilities. Finally, I would like to thank all those fighting for disability justice and for a more inclusive Canada.

I hope all members will support this very important bill.

(Motions deemed adopted, bill read the first time and printed)